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HMRC internal manual

Company Taxation Manual

Particular bodies: Pharmaceutical cases: Transfer arrangements

Staff handling CT work should look out for new, or previously overlooked, cases within thedefinition, and arrange for these to be transferred to the appropriate specialist office(see below). Contact should first be made with the Liaison Inspector for thepharmaceutical work there (details shown below) to discuss timing and hand-overarrangements, and also to resolve any borderline cases. PAYE schemes are notaffected and should not be transferred.